Análisis de materialidad en los estados financieros de las empresas comerciales que cotizan en bolsa de valores en Ecuador, periodo 2019-2020

Abstract

Abstract: Materiality are the figures that the auditor determines to detect possible material misstatements or errors in the accounting information of the organizations, the auditor performs calculations with the most significant accounts of the financial statements of the entities to render an opinion on the results obtained for the benefit of the companies. ISA 320 serves as a general guideline so that those responsible for the companies know how to present the information in a suitable manner for future audits. The research work aimed to analyze the materiality of the financial statements of companies in the commercial sector listed on the stock exchange according to ISAs in Ecuador in the period 2019-2020. The methodology used was transversal non-experimental of descriptive type with a quantitative approach, the accounting information of the database extracted from the official page of the Supercias was used. As a result of the 7 companies, it was obtained that the organizations maintain an adequate materiality and a minimum risk of material misstatement, where TIA S.A. and Compañía general de comercio y mandato maintain a better profitability.